Financial information is often presented in different formats. As a result, preparers and users may initially encode financial data into memory when viewing one format, and then later try to recall that information when viewing another presentation format. This study examines whether format presentation at encoding and retrieval affects recall of financial information. We also investigate whether memory for financial information can be improved with a simple technique that uses mental imagery to reinstate the original encoding conditions. We find that even a minor change in the presentation format has significant effects on memory for financial information. Our results also suggest that the use of mental imagery to reinstate the original format may significantly improve memory for such information. Implications of these findings for accounting decision making are discussed.